1.audit 审计 CbwJd5tk
2.attestation 鉴证 3wC' r
3.credibility 可信赖程度 vJ'2@f$
4.audit of financial statements 财务报表审计 Kac' ;1
5.agreed-upon procedures 执行商定程序 8=gjY\D p
6.high levels of assurance 高水平保证 K?BOvDW"`
7.compilation 编制
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8.reliability 可靠性 E;+ O($bA
9.relevance 相关性 ] =>F.GE
10.professional skepticism 职业谨慎 1
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11.objectivity 客观性 xO&eRy?%
12. professional competence 专业胜任能力 PK0%g$0
13.Senior/CPA-in-charge 项目经理 ^-,xE>3o
14.audit engagement letter 业务约定书 tE)suU5Y
15.recurring audit 连续审计 paKSr|O
16.the client 委托人 0a}u;gt,4w
17.change CPA 更换注册会计师 e A#;AQm
18.the existing CPA 现任注册会计师 q U]gj@R
19.the successor CPA 后任注册会计师 cVv;Jn
20.the preceding CPA前任注册会计师 YgUvOyaQXf
21.issue the audit report 出具审计报告 QWz B6H]
22.expert 专家
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23.the board of directors 董事会 i*#-I3
24.knowledge of the entity‘ s business 了解被审计单位情况 Z @]e{zO
25.assess material misstatement risks评估重大错报风险 Ry%Mej:
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 x
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27.a general knowledge of —— 初步了解―――的情况 gq u?o&>9
28.a more knowledge of—— 进一步了解的情况 PfC!lI
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29.the prior year‘s working papers 以前年度工作底稿 <8d^^0
30.minutes of meeting 会议纪要 aVK3?y2
31.business risks 经营风险 Il=
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32.appropriateness 适当性 il:$sd
33.accounting estimate 会计估计 h-Fn
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34.management representations 管理层声明 rL+!
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35.going concern assumption 持续经营假设 l}] t~!X=
36.audit plan 审计计划 }>VG~u8
37.significant audit areas 重点审计领域 ]dI2y=[!C
38.error 错误 d5D$&5Ec
39.fraud舞弊 IHJ=i-
40.modified or additional procedures 修改或追加审计程序 %we u 1f
41.misappropriation of assets 侵占资产 /4`
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42.transactions without substance 虚假交易 5A
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43.unusual pressures 异常压力 1e&QSzL
44.the suspected noncompliance 涉嫌存在违法行为 :k.NbN$i\
45.materialiy 重要性 Db;G@#x
46.exceed the materiality level 超过重要性水平 |aT| l^2R@
47.approach the materiality level 接近重要性水平 `eIenA
48.an acceptably low level 可接受水平 (&+kl q
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 B, TB3
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50.misstatements or omissions 错报或漏报 -5I2
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51.aggregate 总计 -lhLA`6_R
52.subsequent events 期后事项 mxz-4.
53.adjust the financial statements 调整财务报表 {a4z2"\A
54.perform additional audit procedures 实施追加的审计程序 Bc6|n :;u
55.audit risk 审计风险 <-,gAk) u
56.detection risk 检查风险 XI22+@d6
57.inappropriate audit opinion 不适当的审计意见 qL6
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58.material misstatement 重大的错报 yjhf
59.tolerable misstatement 可容忍错报 m3mp/g.>
60.the acceptable level of detection risk 可接受的检查风险
